Villava notifies a municipal capital gains tax of 8,292 euros by public notice

The Villava City Council has published in the Official Gazette of Navarra number 163, dated August 19, 2026, a notification edict regarding the settlement of the Tax on the Increase in Value of Urban Land (IIVTNU), known as the municipal capital gains tax, for an amount of 8,292.02 euros. The announcement, signed by Mayor Mikel Oteiza Iza on August 5, 2026, is included in the notification edicts section of the gazette.

The notification is carried out by appearance as it was not possible to perform it at the interested party’s residence, in accordance with the provisions of Article 99.4 of the Foral Law 13/2000, of December 14, General Tax Law, for reasons not attributable to the Administration. The edict summons both those obligated to pay and their representatives to appear at the municipal offices.

Deadline and place of appearance

The affected taxpayer has fifteen calendar days, counting from the day following the publication of the edict in the Official Gazette of Navarra, to appear and be formally notified of the administrative act. The appearance must take place between nine in the morning and two in the afternoon, Monday to Friday, at the Villava City Council, located at Calle Mayor, number 22, 31610 Villava (Navarra).

If the appearance does not occur after the deadline has passed, the notification shall be understood to have taken place for all legal purposes on the day following the expiration of the specified period.

Data of the notified settlement

The edict identifies the administrative act being notified with the following data:

• File: 256308J
• Interested party’s NIF: 73114189H
• Settlement amount: 8,292.02 euros
• Subject: Tax on the Increase in Value of Urban Land (municipal capital gains tax)

Available appeals

Against the notified administrative act, the following appeals may be filed optionally:

• Appeal for reversal (Recurso de reposición) before the same body that issued the act, within one month from the day following the notification.
• Administrative appeal (Recurso de alzada) directly before the Administrative Tribunal of the Government of Navarra, within the month following the notification.
• Contentious-administrative appeal before the Contentious-Administrative Court, within two months counting from the day following the notification.

The publication of this edict in the official gazette ensures that the notification takes full legal effect even if the interested party does not appear, a common mechanism in local tax management when ordinary notification channels are exhausted. For the affected taxpayer, the fifteen-day period is decisive: failure to appear does not exempt them from paying the debt, which amounts to more than eight thousand euros, and opens the way to the forced execution of the settlement.

Source: Official Gazette of Navarra, number 163, August 19, 2026, section 6. Other announcements, 6.1. Notification edicts, page 30098 (official reference: L2610908).